# Taxation of Chargeable Gains Act 1992, Paragraph 1


This Schedule makes provision, for the purposes of section 1A(3)(c) or 2B(4)(b) or paragraph 6 of Schedule D1, for determining in the case of any disposal of any asset—
(a) whether the asset derives at least 75% of its value from UK land (see Part 2 of this Schedule), and
(b) whether the person making the disposal has a substantial indirect interest in the UK land (see Part 3 of this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/1A/paragraph/1 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-1A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.